§ 44-11-30 - Examination of taxpayer's records – Witnesses.
SECTION 44-11-30
§ 44-11-30 Examination of taxpayer'srecords – Witnesses. – The tax administrator, for the purpose of ascertaining the correctness of anyreturn or for the purpose of determining the amount of any tax imposed by thischapter, may, by any of his or her officers or employees designated by him orher for that purpose, examine any books, papers, records, or memoranda bearingupon the matters required to be included in the return, and may require theattendance of the person executing the return or of any officer or employee ofany corporation, association, or organization, or the attendance of any otherperson, and may examine him or her under oath respecting any matter which thetax administrator deems pertinent or material in determining the liability ofany corporation, association, or organization to a tax imposed by this chapter.